The DPT-3 filing procedure is a mandatory compliance requirement under the Companies Act, 2013, where companies (except government companies) must report deposits and outstanding loans or advances not considered deposits. It is filed annually with the Registrar of Companies (ROC) via the MCA (Ministry of Corporate Affairs) portal. Companies must log in, fill out Form DPT-3, attach required documents (such as an auditor’s certificate and details of outstanding amounts), and submit it along with the prescribed fees. The due date for filing is typically June 30 of every year for the preceding financial year.
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